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Practical Manual for Companies 2023.

General conditions for electronic submission

In order to electronically submit Form 200 via the Tax Agency's Electronic Office, you will need to:

  1. The taxpayer has Tax Identification Number (NIF).

  2. The electronic submission is made using a recognized electronic certificate issued in accordance with the provisions of Law 59/2003, of December 19, on Electronic Signature, and which is accepted by the Tax Agency in accordance with the provisions of Order HAP /800/2014, of May 9, which establishes specific rules on identification and authentication systems by electronic means with the State Tax Administration Agency.

    The procedures for requesting, revoking and renewing such electronic certificates will depend on the conditions established by each Certification Authority admitted by the State Tax Administration Agency.

    In cases where the electronic submission is made by representatives or social collaborators, they must have their recognized electronic certificate.

  3. The taxpayer or, where applicable, the person submitting the declaration, completes the help form (WEB Companies) through which the file with the declaration to be sent will be generated, or transmits a validated file that has been generated with other compatible means.